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TMI Blog2025 (3) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the Petitioners would be entitled to the above refund returns. On instructions, he states that if the refunds are given by 30th April 2025, the Petitioners will not claim any interest on the refunds. Accordingly, based on the statements in the affidavit filed by the Principal Commissioner of Income Tax, we direct the Respondents to pass appropriate orders on the issue of refunds by 15 April 2025. If any refunds are found due, they must be made to the Petitioners on or before 30 April 2025. If there is a delay, the refund amounts will carry interest at 6% p.a. and must be paid to the petitioners. After such payment, the interest component must be recovered from the Officers responsible for the delay. There is no point in burdening t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No. 11043 of 2024 as a lead petition. 4. The Petitioners' grievance is that the time limit for giving effect to the Tribunal's order dated 31st July 2006 has long expired. Still, by not issuing the order giving effect, refunds of Rs. 6, 03, 482/- and Rs. 5, 98, 274/- are being denied to the Petitioner. The learned counsel for the Petitioners points out that such refunds were due because of taxes paid under the assessment orders. He submits that such inaction and delay violate Articles 300A and 265 of the Constitutions of India. He submits that such delay is also arbitrary by Article 14 of the Constitution of India. 5. On 13th January 2025, after hearing the learned counsel for the parties, we made the following order:- "1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajor upheaval of jurisdiction of Assessing Officers as well as CIT charges. The present jurisdiction of the Respondent 1 is assigned only from November, 2014. Prior to this period, the charge of Respondent 1 had jurisdiction over salary assesses. The Petitioner assessee had never raised this issue before any forum or before the Department till the year 2022 as Petitioner has not produced any document to prove any correspondence made on the issue prior to the year 2022. It is beyond comprehension as to why an assessee who has been regularly filing his return of income with tax payment and claiming of refund, wherever due, forgot his claim of refund for 16 long years. 10. It is in public domain that the processing of return and keeping of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, Pune, to investigate these matters and file affidavits explaining the status of the investigation. The affidavits must be filed and served by 6 February 2025. 9. The learned counsel for the Respondents agrees to communicate and authenticate the copy of this order to the Principal Commissioner of Income Tax, Pune. 10. List the petitions on 10 February 2025." 6. Pursuant to the above order, the Principal Commissioner of Income Tax-3 Pune has filed an affidavit, which admitted that there is no certainty about whether any order giving effect to ITAT's order has been made. No such order has been produced. It is conceded that the time limit for making such orders has now expired. In such a state of affairs, the revenue cannot avoid or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nent must be recovered from the Officers responsible for the delay. There is no point in burdening the State Exchequer and, consequently, the taxpayer for inaction, whether deliberate or otherwise, on the part of the department officials. 11. We dispose of the petitions in the above terms by directing the Respondents to file a compliance report by 5th May 2025 with an advance copy to the learned counsel for the Petitioners. This direction is issued given the fair statement made by the learned counsel for the Petitioners that the Petitioners would not claim interest provided the amounts are refunded by 30th April 2025. In the facts of this case, it will not be proper to require the Petitioners to once again approach this Court by filing a f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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